What is the LAA?

Definition

The LAA (Federal Act on Accident Insurance, in German UVG) entered into force on 1 January 1984. It makes accident insurance compulsory for all employees in Switzerland, including part-time workers and apprentices. The LAA covers occupational accidents (AP), non-occupational accidents (ANP) and occupational diseases.

How it works

The LAA is a mandatory insurance system: every employer must insure their employees against accidents from their first day of work. Cover is immediate, with no waiting period.

Management is entrusted to two types of insurer:

• SUVA (National Accident Insurance Fund — Caisse nationale suisse d'assurance en cas d'accidents) — a public law institution that by law covers certain sectors defined by statute.
• Recognised private insurers (insurance companies authorised by FINMA) — cover employers whose sector is not assigned to SUVA.

Cover and benefits

The LAA covers:

Benefits in kind (medical care)

• Medical treatment costs, hospitalisation, medication
• Auxiliary equipment (prostheses, wheelchairs, etc.)
• Occupational rehabilitation measures

Cash benefits

• Daily allowance: from the 3rd day of incapacity, 80% of the insured daily salary
• Disability pension: for long-term after-effects (partial or total)
• Survivor's pension / death benefit: in the event of the insured person's death

The insured annual salary is capped at a maximum amount set by the Federal Council (revised periodically). Salaries above this cap may be covered by supplementary insurance (LAAC).

Distribution of premiums

The employer may, however, choose to cover all or part of the ANP premium — this is often a social benefit offered in collective employment agreements (CEA).

Swiss context

The LAA forms part of the Swiss three-pillar social security system, alongside OASI (1st pillar) and the occupational pension (LPP, 2nd pillar). It is funded by premiums levied on salaries, without any direct public funding. Premium rates vary by sector of activity and the accident risk specific to each branch — construction will pay higher premiums than administrative services.

How Neoffice handles it

Neoffice allows the LAA-AP and LAA-ANP premium rates of each insurer to be configured. Deductions are automatically calculated on each payslip according to the gross salary and the insured ceiling. Data is integrated into the annual Swissdec return for transmission to the insurer via the ELM standard.